Section 88(1) in The Goa, Daman and Diu Town and Country Planning Act, 1974
(1)The costs of a town planning scheme shall be met wholly or in part by contributions to be levied by the Planning and Development Authority on each plot included in the final scheme calculated in pro-portion to the increment which is estimated to accrue in respect of such plot by the Planning and Development Authority:Provided that-(a)no such contribution shall exceed one-third of the increment estimated by the Planning and Development Authority to accrue in respect of such plot;(b)where a plot is subject to a mortgage with possession or to a lease, the Planning and Development Authority shall determine in what proportion the mortgagee or lessee on the one hand and the mortgagor or lessor on the other shall pay such contribution;(c)no such contribution shall be levied on a plot used, allotted or reserved for a public purpose or purposes of the Planning and Development Authority which is solely for the benefit of the owners of plots, or residents within the area of such scheme; and(d)the contribution levied on a plot used, allotted or reserved for a public purpose, or purposes of the Planning and Development Authority, which is beneficial partly to the owners or residents within the area of the scheme and partly to the general public shall be calculated in proportion to the benefit estimated to accrue to the general public from such use, allotment or reservation.
